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Case Law Details

Case Name : Namdev Exports Vs Commissioner of Customs (Port) (CESTAT Kolkata)
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Namdev Exports Vs Commissioner of Customs (Port) (CESTAT Kolkata) Held that if proceedings do not culminate within a reasonable period of time then they stand vitiated. The delay of over a decade truly violates the Appellant’s right to natural justice and vitiates the entire proceeding. Facts- The instant appeal challenges the OIO dated 29th June, 2018, whereby the respondent has confirmed the demand of Customs Duty of Rs.52,98,495/- with interest thereon under Section 28(8) and 28AB of the Customs Act, 1962 upon the appellant. The respondent has also imposed a penalty of the self-same amoun...
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